The legal regime of Saving Banks has been specially conditioned by their consideration as issuing entities. Both the Finance Act of 2002 and the rules that have been adopted since the Transparency Act of 2003 make deeper this tendency. This paper refers to the dispositions adopted on Corporate Governance of Saving Banks, which sometimes have an imperative nature. Not considering the discriminatory claims vis-à-vis saving banks which denounce that that this type of entities are required to fulfil certain obligations that are not compulsory for stock listed companies, this paper highlights that is mainly the fulfilment and achievement of corporate governance rules which are going to strengthen the reputation of the saving banks and the confidence among investors.